https://www.taxtmi.com/caselaws?id=156936 Concessional Form XVII declarations produced for the first time in appeal could be considered only after the appellate authority recorded a factual finding that sufficient cause prevented their earlier production before the assessing authority. Because that foundational finding was not made, the remand could not be sustained on that basis, although setting aside the appellate order was justified to that extent. The matter was therefore sent back for fresh appellate disposal in accordance with law, with direction to first determine whether sufficient cause existed for the earlier non-production. en-us Thu, 25 Apr 1991 00:00:00 +0530 Thu, 26 Sep 2013 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156936 Concessional Form XVII declarations produced for the first time in appeal could be considered only after the appellate authority recorded a factual finding that sufficient cause prevented their earlier production before the assessing authority. Because that foundational finding was not made, the remand could not be sustained on that basis, although setting aside the appellate order was justified to that extent. The matter was therefore sent back for fresh appellate disposal in accordance with law, with direction to first determine whether sufficient cause existed for the earlier non-production. Case-Laws VAT and Sales Tax Thu, 25 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156936